Ch. 2

LAWS OF MARYLAND

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 2B, §§
133(c)(3) and 133A, the second sentence of § 138, and,
except for the reference to the amount of tax denoted
in tax stamps, the fifth sentence of § 142(c).

In subsections (a), (b), and (d) of this section, the
former words "decalcomanias or other identification
devices", "showing the amount of tax imposed",
"denoting the payment of the tax imposed by this
article", and "denoting the amount of taxes on
alcoholic beverages except beer and wine" are deleted
as included in the defined term "tax stamp".

Subsection (a) of this section is revised to state
expressly that which only is implied by the former
authority of the Comptroller to "discontinue tax
stamps, decalcomanias or other identification devices
on containers of alcoholic beverages of less than
one-half pint (one-sixteenth gallon) and smaller in
size" -- i.e., that there is an affirmative
requirement to pay the tax by the purchase of tax
stamps for containers of "distilled spirits that
[are] one-half pint or larger". In light of this
revision, in subsection (b) of this section, the
reference to a "container of distilled spirits of
one-half pint or larger" is substituted for the former
reference to "any such alcoholic beverage", since
nothing is affixed to containers of wine.

In subsection (a) of this section, the phrase "in the
manner ... that the Comptroller requires by
regulation" is added for clarity.

In subsection (b) of this section, the former
reference to a "warehouse" is deleted as included in
the broader reference to a "place of business", for
clarity.

In subsections (c) and (d) of this section, the former
references to "certificates" are deleted since
certificates are issued only after payment.

Former Art. 2B, § 133(e), which related to the
inapplicability of certain payment provisions to Class
E, F, and G alcoholic beverage licenses, is deleted as
surplusage.

Defined terms:     "Alcoholic beverage tax" §   1-101

"Comptroller"     § 1-101 "Distilled spirits"     § 5-101

"Manufacturer"     § 5-101 "Retail dealer" §   5-101

"Tax stamp" §   5-101 "Wholesaler" § 5-101

5-304. GARRETT COUNTY BEER TAX.

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